Hubungan Substitusi Real Earning Management dan Accrual Earning Management terhadap Perilaku Pajak Agresif pada Perusahaan Kepemilikan Keluarga di Indonesia

Abstract

ABSTRACT
 This study looks at the effect of real earnings management (REM) and accrual earnings management (AEM) on tax aggressive behavior, and how the role of family companies on earnings management is applied to that relationship. The study was conducted on manufacturing companies during the period 2016 to 2019, with a total of 78 companies observing 312 company-years. With pool panel balance analysis, the research results show that in accordance with hypothesis 1 to hypothesis 5, that companies that do REM will tend to behave less aggressively than companies that do AEM, because there are no company limitations to do AEM, so companies that will do AEM tend to behave aggressive tax. In the test results in favor of family companies showing a tendency to aggressive behavior in Sari's research (2010). On the other hand, when family firms perform earnings management for tax purposes, they tend to switch to REM rather than AEM. These results contribute to earnings management behavior that is a substitute for accrual and real earnings management to aggressive tax behavior.
 ABSTRAK
 Penelitian ini melihat pengaruh real earning management serta accrual earning management pada perilaku pajak agresif, dan bagaimana peran perusahaan keluarga atas manajemen laba yang diterapkan entitas pada hubungan itu. Riset dilakukan pada perusahaan manufaktur selama periode 2016 hingga 2019, dengan total 78 perusahaan observasi 312 perusahaan-tahun. Dengan analisis pool panel balance, hasil penelitian menunjukkan sesuai dengan hipotesis 1 hingga hipotesis 5, bahwa perusahaan yang melakukan REM akan cenderung kurang berperilaku pajak agresif daripada perusahaan yang melakukan AEM, karena belum adanya keterbatasan perusahaan untuk melakukan AEM, sehingga perusahaan yang melakukan AEM cenderung akan berperilaku pajak agresif. Pada hasil pengujian di Perusahaan keluarga menampilkan kecenderungan perilaku pajak agresif mendukung penelitian Sari (2010). Sebaliknya ketika perusahaan keluarga melakukan manajemen laba untuk tujuan pajak cenderung akan beralih melakukan manajemen laba secara real daripada secara akrual. Hasil ini memberikan kontribusi atas perilaku manajemen laba yang bersifat substitusi atas real dan accrual earning management terhadap perilaku pajak agresif.

Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia

“…This implies that companies implementing AEM practices tend to engage in higher levels of tax avoidance. These results are consistent with previous studies conducted by Frank et al (2009), Ginting & Martani (2017), Surahman & Firmansyah (2017), Morais &Macedo (2021), andMasri (2022). Moving on to REM, as shown in Tables 5 and 7, different REM methods shows varying results.…”

“…On the other hand, REM_EXP (Real Earnings Management through Discretionary Expenses) is negatively related to ABTD, suggesting that companies employing discretionary expenses for earnings management tend to have lower levels of tax avoidance. The negative relationship between REM_EXP and ABTD findings align with previous studies by Geraldina (2013), Morais &Macedo (2021), andMasri (2022).…”

“…However, REM_PROD (Real Earnings Management through Overproduction) shows a positive association with ABTD, indicating that companies using REM through overproduction methods tend to be more involved in tax avoidance. These findings support previous studies by Geraldina (2013), Surahman andFirmansyah (2017), andMasri (2022). On the other hand, REM_EXP (Real Earnings Management through Discretionary Expenses) is negatively related to ABTD, suggesting that companies employing discretionary expenses for earnings management tend to have lower levels of tax avoidance.…”

“…By understanding these factors, researchers can effectively tackle the problems related to corporate tax avoidance, especially in manufacturing companies. Previous studies have shown that manufacturing companies are more likely to be involved in activities like earnings management and tax avoidance compared to companies in other industries (Roychowdhury, 2006;Surahman & Firmansyah, 2017;Herusetya & Stefani, 2020;Masri, 2022).…”